Meeting icon

EFRAG TEG-CFSS meeting November 2017

Meeting news

Running order

# Agenda item Start time End time Presenters Documents
  22/11/2017        
  07. Disclosure Initiative - Definition of Material (Proposed amendments to IAS 1 and IAS 8) 10:15 11:00 Hocine Kebli, Raffaele Petruzzella 07-01 Cover Note - Definition of Material TEG - CFSS 17-11-22.pdf
07-02 ASAF 03 Definition of Material (for background only) TEG - CFSS 17-11-22.pdf
07-03 EFRAG Draft Comment Letter - Definition of Material TEG - CFSS 17-11-22.pdf
  Break 11:00 11:15
  08. Disclosure Initiative - Principles of Disclosure 11:15 11:45 Hocine Kebli, Albert Steyn, Ioanna Chatzieffraimidou 08-01 Cover note Principles of Disclosure TEG - CFSS 17-11-22.pdf
08-02 ASAF 02 POD CL overview (background only) TEG - CFSS 17-11-22.pdf
  09. Business Combinations Under Common Control 11:45 12:45 Rasmus Sommer, Ioana Kiss 09-01 Issues paper summarising the December 2017 ASAF papers on BCUCC - TEG - CFSS 17-11-22.pdf
09-02 ASAF 08 BCUCC cover note (for background only) TEG - CFSS 17-11-22.pdf
09-03 ASAF 08A BCUCC slide deck 1 Scope (for background only) - TEG - CFSS 17-11-22.pdf
09-04 ASAF 08B BCUCC slide deck 2 Methods (for background only) TEG - CFSS 17-11-22.pdf
  Lunch 12:45 13:30
  10. IASB Project Primary Financial Statements 13:30 14:30 Filipe Alves, Robert Stojek, Albert Steyn 10-01 Issues paper on PFS - TEG-CFSS 17-11-22.pdf
10-01a Issues paper on OCI - TEG-CFSS 17-11-22.pdf
10-02 ASAF 01 PFS cover note (background only) TEG-CFSS 17-11-22.pdf
10-02a ASAF 01 PFS cover note revised (background only) TEG-CFSS 17-11-22.pdf
10-03 ASAF 01A PFS investing category (background only) TEG-CFSS 17-11-22.pdf
10-04 ASAF 01B PFS defining financial income expenses (background only) TEG-CFSS 17-11-22.pdf
10-05 ASAF 01C PFS OCI (background only) TEG-CFSS 17-11-22.pdf
  12. Impact of consolidation on information content 14:30 15:00 Rasmus Sommer, Andreas Barckow 12-01 ASCG Information deficiencies of todays group financial statements ASAF December 2017 - YEG - CFSS 17-11-22.pdf
  Break 15:00 15:15
  11. Post-implementation Review of IFRS 13 Fair Value Measurement 15:15 15:45 Albert Steyn, Raffaele Petruzzella, Fredré Ferreira 11-01 Cover note on PIR IFRS 13 TEG - CFSS 17-11-22.pdf
11-02 ASAF 05 IFRS 13 PIR feedback TEG - CFSS 17-11-22.pdf
  13. Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) 15:45 16:05 Isabel Batista, Ioana Kiss 13-01 Issues paper on Amendments to IFRS 8 Operating Segments - TEG - CFSS 17-11-22.pdf
13-02 EFRAG Comment Letter on ED 2017-2 Improvements to IFRS 8 Operating Segments - TEG - CFSS 17-11-22.pdf
13-03 ASAF 11 IFRS 8 Improvements (for background only) - TEG - CFSS 17-11-22.pdf
  14. Wider Corporate Reporting 16:05 16:25 Patricia McBride, Albert Steyn 14-01 Cover note on wider corporate reporting - TEG - CFSS 17-11-22.pdf
14-02 ASAF 04 Wider Corporate Reporting TEG - CFSS 17-11-22.pdf
  15. Agenda topics for next CFSS meeting and Close of the meeting 16:25 16:30 Patricia McBride 15-01 Topics for next meetings - TEG - CFSS 17-11-22.pdf
  16. Academic Liaison - IASB developing a strategy for working with academics (for background only) 16:30 16:30 16-01 ASAF 06 Academic Liaison TEG - CFSS 17-11-22.pdf
  17. Project Update and agenda planning (for background only) 16:30 16:30 17-01 ASAF 09 IASB Project Update and Agenda Planning - TEG - CFSS 17-11-22.pdf
  18. ASAF agenda (for background only) 16:30 16:30 18-01 ASAF Agenda December 2017 - TEG - CFSS 17-11-22.pdf